dilution

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dilution

[də′lü·shən]
(chemistry)
Increasing the proportion of solvent to solute in any solution and thereby decreasing the concentration of the solute per unit volume.
(metallurgy)
The use of a welding filler metal deposit with a base metal or a previously deposited weld material having a lower alloy content.
(optics)
Reducing the intensity of a color by adding white.
References in periodicals archive ?
The transaction is not expected to have a material affect on ChoicePoint's financial results and ChoicePoint does not expect the acquisition to be dilutive to earnings.
And the company has such a large market capitalization that it can tolerate the dilutive effect that will occur when the holders of the so-called co-co bonds convert them to GM shares.
The transaction is not expected to have a material impact on ChoicePoint's financial results and ChoicePoint does not expect the acquisition to be dilutive to earnings.
Before deciding whether to make contributions in the form of stock, employers should consider the dilutive effect that action will have on the corporation's other shareholders.
In this paper, we focus on the proper measurement of the denominator in the EPS calculation and provide theoretical and empirical evidence that diluted EPS, when computed using the FASB treasury-stock method, underestimates the economic dilutive effects of outstanding options.
The closing of the transaction is anticipated prior to June 2000, and would have some slight dilutive effect on BroadVision's earnings in the first half of the year 2000, according to a company spokesperson.
eBay expects to take a one-time charge in connection with the acquisition and says the transaction will be dilutive for the remainder of the year.
He said: "To continue to pursue the Field Group would require a purchase price which would be dilutive to our earnings, and therefore not in the best interest of our shareholders."
However, the FASB staff has resolved the problem in Topic 62 of the EITF Abstracts: The calculation of diluted EPS for the year-to-date period should include dilutive potential common shares for all quarters on a quarterly weighted-average basis.
The objective of diluted EPS is consistent with that of basic EPS - to measure the performance of an entity over the reporting period - while giving effect to all dilutive potential common shares that were outstanding during the period.
A simple capital structure is one that consists of only common stock or includes no potential dilutive securities, warrants, options, or other rights, that upon conversion or exercise, could dilute EPS.
Both Primary and Fully Diluted EPS reflect, to certain degrees, the dilutive effect of potential common stock such as stock options, warrants and convertible securities.